1999 (4) TMI 261

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....Ghosh, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The captioned has two appeals, one filed by the M/s. Ashoke Moulders (P) Ltd. on classification of zinc as zinc unwrought or zinc articles and the other is filed by the Department on classification of Aluminium articles/castings. Since these two appeals arise out of the same order they were heard together and are being....

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....s for the Revenue. He submits that the lower authorities while deciding the issue of aluminium goods for classification did not consider the third alternative i.e. the requirement of interpretative Rule 2 of the Rules of Interpretation. He submits that aluminium goods had obtained an identifiable shape of articles and therefore they qualified for classification under Chapter sub-heading 7613.90. H....

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.... and zinc articles classifiable under 7910. The ld. DR submitted that a scrutiny of the HSN Notes shows that zinc unwrought is used for casting of zinc goods. Articles however will come into existence only later. He submits that there is no Tariff heading for zinc castings that even for castings unwrought zinc is used. Therefore in the instant case since the goods were parts for type-writers and d....

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.... castings and articles and machining is one of the factors that decides the issue. Having regard to the fact that the goods in dispute needed machining before they are used we had no hesitation to hold that the goods were classifiable as aluminium castings. 6. Insofar as the zinc goods are concerned we note that in the Tariff there are two headings one is unwrought zinc and the second is z....